Schedule B-5

UNIVERSITY OF NORTH TEXAS

Schedule B-5

SCHEDULE OF LOAN FUNDS

For the Year Ended August 31, 1999

UNAUDITED

D E D U C T I O N S

BALANCE CONSISTS OF

FUND

A D D I T I O N S

ADJUSTMENTS

NOTES WRITTEN

SOVA LOANS/

FUND

NOTES

EQUITY

BALANCES

GIFTS AND

INTEREST INCOME

TRANSFERS

OFF/CANCELLED/

COLLECTION

BALANCES

RECEIVABLE

AVAILABLE

SUMMARY OF FUND BALANCES

9/1/98

GRANTS

LOANS

INVESTMENTS

IN/-OUT

ASSIGNED

EXPENSES

8/31/99

8/31/99

FOR LOANS

$

$

$

$

$

$

$

$

$

$

$

78230

Student Memorial Loan Fund

165,694.69

92.50

9,606.07

-330

175,723.26

0.00

175,723.26

78290

Student Deposit Loan Fund

44,815.79

18.99

13.67

44,848.45

44,547.43

301.02

78301

SOVA Loan Fund (Note 1)

4,607.64

45.58

13.25

4,639.97

78720

Tuition Emergency Loan-Texas Resident

1,814,568.46

15,687.90

53,764.25

840,003.84

2,724,024.45

642,283.17

2,081,741.28

78721

Tuition Emergency Loan-Non-Resident

115,624.69

1,514.84

3,992.47

249,006.03

370,138.03

57,958.91

312,179.12

78725

Tuition Emergency Loan-Foreign Students

208,090.95

3,832.32

5,975.12

161,000.00

378,898.39

42,545.31

336,353.08

Sub-Total Non-Federal Loan Funds

2,353,402.22

0.00

21,146.55

73,397.16

1,250,009.87

-330.00

13.25

3,698,272.55

787,334.82

2,906,297.76

G.L. 462 to 467

Perkins Loan Program

2,295,288.78

-7,983.05

55,973.36

5,532.22

10,943.00

20,673.99

-257.40

2,339,337.72

Reserve for Doubtful Accounts

-144,022.20

-21,657.80

-165,680.00

Sub-Total Federal Loan Funds

2,151,266.58

-7,983.05

55,973.36

5,532.22

-10,714.80

20,673.99

-257.40

2,173,657.72

1,833,864.85

339,792.87

Sub-Total Loan Funds

4,504,668.80

-7,983.05

77,119.91

78,929.38

1,239,295.07

20,343.99

-244.15

5,871,930.27

2,621,199.67

3,246,090.63

RESERVES

451-009

Reserve for Deposit-Guarantee of US Aid Fund

1,000.00

1,000.00

Total Loan Funds Balances

4,505,668.80

-7,983.05

77,119.91

78,929.38

1,239,295.07

20,343.99

-244.15

5,872,930.27

FY 98 AFR Adjustments for

Fair Value Of Investments

28,390.39

28,390.39

FY 99 Net Inc./-Dec. in FV of Inv.

-31,622.92

-31,622.92

Adjusted Loan Funds Balances

4,534,059.19

-7,983.05

77,119.91

47,306.46

1,239,295.07

20,343.99

-244.15

5,869,697.74

(Exh. B)

50,000.00

Trsf from Board Designated

(Exh. B)

9.87

Trsf from E & G

1,200,000.00

Trsf from Retirement of Indebtedness for Temporary Loan

1,250,009.87

Total Transfers

-21,657.80

Inc in Allow. for Doubtful Accts

10,943.00

Equity Inc from Fed. Reimb

0.00

Reduction in Perkins Loan Alloc

1,239,295.07

Total Trsf and Adj

NOTES

NOTES WRITTEN

NOTES

RECEIVABLE

ADJUSTMENTS

NOTES

NOTES

OFF/CANCELLED/

RECEIVABLE

SUMMARY OF NOTES RECEIVABLE

9/1/98

IN/-OUT

MADE

COLLECTED

ASSIGNED

8/31/99

$

$

$

$

$

$

439-009

Student Memorial Loan Fund

-250.00

-250.00

0.00

439-029

International Student Emergency Loan Fund

0.00

0.00

Sub-Total Student Memorial Loan Funds

-250.00

0.00

0.00

0.00

-250.00

0.00

439-049

Student Deposit Loan Fund

44,815.79

268.36

44,547.43

438-009

Tuition Emergency Loan Fund-Texas Residents

494,742.09

278,767.21

131,226.13

642,283.17

438-019

Tuition Emergency Loan Fund-Non-Residents

53,348.66

28,128.29

23,518.04

57,958.91

438-029

Tuition Emergency Loan Fund-Foreign Students

25,669.53

42,567.16

25,691.38

42,545.31

Sub-Total Non-Federal Loan Funds

618,326.07

0.00

349,462.66

180,703.91

-250.00

787,334.82

Perkins Loan Fund (Cumulative from inception 4-1-59)

- Advances

7,481,634.32

388,911.00

7,870,545.32

- Collections

-4,628,560.47

249,302.37

-4,877,862.84

- Cancellations

-557,106.08

19,636.01

-576,742.09

- Defltd-Assgnd to & Recptd by U S

-416,395.54

-416,395.54

Sub-Total Perkins Loan Fund Adv Otstndng

1,879,572.23

0.00

388,911.00

249,302.37

19,636.01

1,999,544.85

Allowance for Doubtful Accounts

-144,022.20

-21,657.80

-165,680.00

Sub-Total Perkins Ln Fd Adv. Otstndng - Net

1,735,550.03

-21,657.80

388,911.00

249,302.37

19,636.01

1,833,864.85

Total Notes Receivable

2,353,876.10

-21,657.80

738,373.66

430,006.28

19,386.01

2,621,199.67

NOTE 1: These loans are not recorded as receivables on the university books.